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PENGARUH KOMPETENSI, POLA KARIR DAN FUNGSI AUDITOR TERHADAP SERTIFIKASI PENJENJANGAN JABATAN FUNGSIONAL AUDITOR PADA KANTOR INSPEKTORAT KABUPATEN PINRANG Rahma, Rika
Economos : Jurnal Ekonomi dan Bisnis Vol 1, No 2 (2018): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Universitas Muhammadiyah Parepare

The Influence of Competence, Career Patterns, and Auditor Functions on Certification of Auditor Functional Auditor Functional at Inspectorate Office of Pinrang Regency. (Supervised By Mursalim and Muhammad Su'un) This study aims to: to know the Influence generated competence, career pattern and function of auditor toward certification functional functional Auditor gap at Inspectorate Office of Pinrang Regency. This Research Type is Quantitative Research. The object of this research is Inspectorate Office of Pinrang Regency. Sampling technique using census method. Data collection conducted using questionnaires distributed directly to the existing employees at the Inspectorate Office of Pinrang Regency.The results of this study indicate that (1) Competence positively and positively affect the Certification of Functional Auditor Functional Auditor. (2) Career Pattern has negative and insignificant effect on Certification of Functional Auditor Functional Auditor. (3) Auditor function has positive and insignificant effect on Certification of Auditor Functional Auditor Function.

PENERAPAN AKUNTANSI PERSEDIAAN SESUAI DENGAN PSAK NO.14 PADA PT PERTANI PERSERO CABANG PINRANG Rahma, Rika
Economos : Jurnal Ekonomi dan Bisnis Vol 4, No 3 (2021): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/economos.v4i3.918

One of the factors that play an equally important role in achieving company goals as expected is inventory. It is because most of the company's activities are related to inventory. This research aim is to know the application of inventory accounting that has followed PSAK No. 14. The research used data collection techniques of observation, documentation, and interviews. The research design was descriptive qualitative research with a comparative approach which aims to find out or describe and compare the reality of the events being studied that make it easier to obtain objective data to know and understand the application of inventory accounting following PSAK No. 14. Data analysis technique was conducted by comparing the reality with the condition of an object and then interpreting it to provide a clear picture of the problems regarding the application of inventory accounting with PSAK No. 14. The research results explained that in general the implementation of inventory accounting treatment at PT. Pertani (Persero) UPA Pinrang Unit has complied with the implementation of inventory accounting treatment according to Financial Accounting Standards Number 14 of 2012.

ANALISIS SISTEM PERHITUNGAN DAN PEMBAGIAN ZAKAT MAL PADA LAZISMU KOTA PAREPARE Rika Rahma; Muh. Alwi; Siti Julianasari
Journal AK-99 Vol. 1 No. 2 (2021): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Badan Amil Zakat Nasional (BAZNAS) adalah lembaga yang melakukan zakat secara nasional. Badan Amil Zakat tekstual diambil dari pergertian Q.S 9/ At-Taubah 60 yang berarti orang-orang yang bekerja atasnya sebagai petugas zakat. Penelitian ini bertujuan untuk mengetahui perhitungan dan pembagian Zakat Mal pada LAZISMU Kota Parepare. Adapun teknik pengumpulan data yang digunakan dalam penelitian ini adalah observasi. Tekhnik analisis data dalam penelitian ini adalah Analisis Trend. Adapun hasil penelitian untuk zakat mal, baik perdagangan, peternakan, emas, perak, surat berharga dan tabungan, dikeluarkan sekali setiap tahun. Berbeda dengan zakat pertanian dikeluarkan setiap kali panen dan mencapai nizab (653 kg beras). Zakat Mal juga disebut zakat harta yaitu kewajiban umat islam yang memiliki harta benda tertentu untuk diberikan kepada yang berhak sesuai dengan ketentuan Nizab (ukuran banyaknya) dan dalam jangka waktu tertentu. Jadi seorang muslim yang telah memiliki harta dengan jumlah tertentu (Nizab) sesuai dengan ketentuan dan waktu tertentu (Haul) yaitu satu tahun, wajib mengeluarkan zakatnya.

EVALUATION OF THE USE OF THE SISKEUDES APPLICATION IN EFFORTS TO IMPROVE THE QUALITY OF VILLAGE FINANCIAL ACCOUNTABILITY (CASE STUDY IN BATU MILA VILLAGE DISTRICT MAIWA KAB. ENREKANG) Darmawan Darmawan; Rika Rahma; Erma Erma
Journal AK-99 Vol. 2 No. 2 (2022): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

The method used is a qualitative research method. This study aims to determine how the evolution of the use of the Village Financial System Application in Batu Mila Village and the quality of village financial accountability after the application of the Village Financial System Application. Data collection techniques used are observation, interviews, documentation, literature study, internet searching. This study uses the term informant, namely village employees who understand and are directly involved in the process of using the Village Financial System Application and the people of Batu Mila Village who feel the benefits of implementing the application. The data analysis techniques used were data reduction, data presentation, and data conclusion. From the results of the evolution of the use of the village financial system application in Batu Mila Village, it is known that Batu Mila Village regularly updates the village financial system application version every year, this is done so that the village can use existing and improved features or the latest features of the application to support the creation financial reports. Then for the quality of financial accountability in Batu Mila Village, after the implementation of the Village Financial System Application, it was found that there had been an increase due to the implementation of the principles of village financial management and balanced with compliance with applicable regulations when managing existing funds.

Analysis Of Waste Cost Behavior In Environmental Accounting Of Enrekang General Hospital, Enrekang Regency Yasri Tarawiru; Rika Rahma; Dapianti Yunus
Journal AK-99 Vol. 3 No. 1 (2023): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Hospitals within the community have a legitimacy to move freely in carrying out their activities, but over time because the company's position becomes very vital in people's lives, the impact will also be very large. Environmental accounting is a development of social accounting as a form of social responsibility in the field of accounting which functions to identify, recognize, measure, present, and disclose environmental accounting. This study aims to determine the cost behavior applied to the Massenrempulu General Hospital, Enrekang Regency with PSAK No.33 revision 2011. The data collection techniques used in this research are field studies, documentation, and interviews. Informants in this study were WWTP staff at Massenrempulu General Hospital. Data analysis techniques in this study used data reduction, display, and drawing conclusions or data verification. The results of the study show that several environmental accounting cost treatments are not in accordance with PSAK, for example recognition and measurement are in accordance with PSAK and identification, presentation and disclosure are not in accordance with PSAK. Then the presentation and reporting for Presentation of environmental costs is presented in the form of hospital operational reports while the reporting is included in the financial statements.

Optimalisasi Dana Desa Terhadap Pengembangan Badan Usaha Milik Desa (Bumdes) Pada Desa Mattunru- Tunrue Kec.Cempa Kab. Pinrang Rika Rahma; Muhammad Abdian Abdillah
Economics and Digital Business Review Vol. 4 No. 2 (2023): February - July
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v4i2.842

Penelitian ini bertujuan untuk mengetahui langkah mengoptimalisasi dana desa terhadap pengembangan Badan Usaha Milik Desa (BUMDes) di Desa Mattunru-Tunrue Kecamatan Cempa Kabupaten Pinrang. Adapun teknik pegumpulan data yang digunakan dalam penelitian ini yaitu observasi, wawancara dan dokumentasi. Informan dalam penelitian ini berjumlah 7 informan. Teknik analisis data dalam penelitian ini menggunakan deskriptif kualitatif. Dana desa dikucurkan pertama kalinya pada tahun 2015 sesuai Amanat UU Nomor 6 Tahun 2014 Tentang Desa. Pada penelitian ini terkait optimalisasi dana desa terhadap pengembangan badan usaha milik desa (BUMDes) di Desa Mattunru-Tunrue sudah optimal terkait pengembangan usaha milik desanya. Dimana tiap tahunnya terdapat peningkatan pendapatan desa dengan cara adanya badan usaha milik desa yang dilakukan oleh desa Mattunru-Tunrue sehingga pendapatan desa meningkat

ANALISIS KINERJA KEUANGAN PEMERINTAH DESA LEMBANG MESAKADA KABUPATEN PINRANG Avner Santhi; Akhsan Akhsan; Rika Rahma
Journal AK-99 Vol. 3 No. 2 (2023): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/ak99.v3i2.2656

Kinerja keuangan pemerintah desa yaitu suatu kemampuan dimiliki desa dalam menggali, mengelola dan memanfaatkan potensi keuangan asli desa dalam mendukung jalannya sistem pemerintahan, pelayanan masyarakat, dan pembangunan desanya agar tidak memiliki kebergantungan sepenuhnya kepada pemerintah pusat serta mempunyai kebebasan penuh menggunakan/memanfaatkan dana bagi kepentingan masyarakat desa untuk batas-batasan yang ditetapkan peraturan perundang-undangan yang berlaku. Penelitian ini bertujuan untuk mengetahui dan menganalisis kinerja keuangan Pemerintah Desa Lembang Mesakada Kabupaten Pinrang. Adapun Teknik pengumpulan data yang digunakan dalam penelitian ini yaitu observasi dan wawancara. Sampel dalam penelitian ini berjumlah 3 orang yaitu kepala desa, bendahara dan sekretaris desa dan Masyarakat. Teknik analisis data dalam penelitian ini adalahdeskriptif kualitatif. Hasil dalam Penelitian ini menunjukkan bahwa kinerja keuangan Pemerintah Desa Lembang Mesakada tahun anggaran 2020-2022 berdasarkan tiga rasio keuangan yaitu rasio efektivitas yang di kategorikan sudah sangat efektif, berdasarkan rasio efisiensi yang di kategorikan masih kurang efisien, dan berdasarkan rasio pertumbuhan mengalami penurunan pendapatan asli desa dengan kategori rendah.

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